New PTA Tax Values for Used Samsung Galaxy S23 Series in Pakistan

Pakistan has recently updated the PTA (Pakistan Telecommunication Authority) tax values for imported used mobile phones, including the highly popular Samsung Galaxy S23 series. This move is set to make it easier for Pakistani consumers and overseas Pakistanis to import used Galaxy S23, S23+, and S23 Ultra models while paying more reasonable customs duties.

The update comes through the Directorate General of Customs Valuation Karachi, which issued Valuation Ruling No. 2035 of 2026. The ruling covers 62 models from major brands, including Samsung, Apple, Google Pixel, and OnePlus. Its goal is to align customs duties with real international prices and reflect depreciation of older models.

Why PTA Updated the Tax Values

The previous tax values were outdated, having been in effect for over a year. They did not match current global market prices, causing both under- and over-invoicing issues. With newer models reducing the value of older phones like the Galaxy S23, customs authorities decided to set fixed values to improve transparency and revenue collection.

A critical rule under the new system is that any imported used phone must have been activated at least six months before export to Pakistan. Customs authorities now require documentation proving the activation date to prevent recent devices from being falsely declared as used.

New PTA Tax Values for Samsung Galaxy S23

The updated customs values in U.S. dollars for the Galaxy S23 series are:

Galaxy S23 Ultra: $255

Galaxy S23+: $160

Galaxy S23: $140

These values form the basis for calculating the PTA tax at customs. The revised rates significantly reduce the tax burden compared to older valuations, providing substantial savings for buyers.

How Much PTA Tax You’ll Pay

The exact PTA tax depends on the device’s customs value and the official dollar-to-PKR exchange rate at the time of clearance. On average, buyers can expect to pay:

Samsung Galaxy S23: PKR 18,000–20,000

Samsung Galaxy S23+: PKR 20,000–22,000

Samsung Galaxy S23 Ultra: PKR 26,000–30,000

This is for phones imported as used without accessories or original packaging. When combined with the cost of the phone, the total price becomes much more reasonable, especially for premium models like the S23 Ultra.

Benefits for Buyers

The new PTA valuations bring several advantages:

Lower PTA Tax Bills: The updated values ensure taxes align more closely with global market prices, reducing import costs.

Greater Transparency: Fixed customs values prevent disputes between importers and customs officials, making the registration process smoother.

Reduced Under-Invoicing: The clear valuation framework discourages attempts to understate the price of imported devices to avoid taxes.

However, buyers should note that the valuation applies regardless of the phone’s condition — whether excellent or fair. Customs duties will be calculated based on the fixed listed value.

Important Conditions to Remember

Under the new PTA system:

The device must have been activated for at least six months before export.

Customs duties are based on fixed C&F values, not retail or resale prices.

Devices not listed in the official 62-model valuation will be assigned a value under the Customs Act.

Accurate documentation, especially activation and shipment records, is essential to avoid penalties or delays.

Market Implications

This update is expected to boost the used smartphone market in Pakistan. Premium devices like the Galaxy S23 series remain in high demand, and lower taxes make formal imports more attractive. Consumers now have a more affordable entry point into high-end tech, while resellers benefit from reduced costs.

Experts believe this will also encourage formal import channels, increasing government revenue and reducing smuggling of used devices.

Final Thoughts

The new PTA tax values make importing used Samsung Galaxy S23 devices far easier and more cost-effective. Buyers and resellers alike will benefit from:

Lower total costs

Simplified customs clearance

Predictable, transparent valuations

For anyone planning to import a used Galaxy S23, this is the perfect time to take advantage of updated rates. While taxes still apply, the changes provide substantial relief and make premium technology accessible to a broader audience.